2024 (6) TMI 1032

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..... ommercial Tax ORDER   (PER HON'BLE SRI JUSTICE HARINATH.N) The petitioner is aggrieved by the order of cancellation of GST registration dated 25.02.2023 issued by the 1st respondent vide reference No. ZA370223041229R without granting an opportunity for personal hearing. 2. The petitioner is the business of software publishing, consultancy and supply of software. The petitioner applied a .....

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..... stood suspended with effect from 02.02.2023. 5. The learned counsel for the petitioner submits that on account of suspension of the GST registration with effect from the date of issuance of the show cause notice, the petitioner was unable to access the portal for submitting the returns. 6. The impugned order dated 25.02.2023 would indicate that no reply to the show cause notice was submitted. T .....

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..... order is certainly passed in contravention of Section 29 (2) of the GST Act, 2017 to the extent of passing the same without giving of an opportunity of being heard. 10. Considering the orders passed by this Court in similarly placed matters the principles of natural justice have not been followed by the respondents before passing the impugned order. The impugned order dated 25.02.2023 is hereby .....

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